Stiri din media și din surse oficiale despre fiscalitate, legislație și contabilitate din UE & International
Pentru ȘTIRI din Romania vizitați ȘTIRI fiscale din România
ec.europa.eu – Taxation and Customs Union
- 13 Jun 2018: Taxation Trends Report 2018 - taxud.linkgroup.whatsnew
Tax revenues as a percentage of GDP grew slightly in 2016, according to new Commission study
- 11 Jun 2018: Commission proposes major funding increase for stronger borders and migration - taxud.linkgroup.whatsnew
For the next long-term EU budget 2021-2027, the Commission proposes to almost triple funding for migration and border management to €34.9 billion, as compared to €13 billion in the previous period.
- 8 Jun 2018: EU Budget - taxud.linkgroup.whatsnew
Boosting cooperation between tax and customs authorities for a safer and more prosperous EU
- 7 Jun 2018: Fair Taxation Seminar Paris - taxud.linkgroup.whatsnew
Watch the event live online
- 25 May 2018: ECOFIN - taxud.linkgroup.whatsnew
Economic and Financial Affairs Council of 25 May 2018
ec.europa.eu – Company law, auditing and accounting
- 17 Nov 2016: The Commission requests Bulgaria to transpose the Accounting Directive (2013/34/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 17 Nov 2016: The Commission requests Greece to transpose the Audit Directive (2014/56/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
- 17 Nov 2016: The Commission requests Ireland, Spain, Latvia, Portugal and Romania to transpose the Transparency Directive (2013/50/EU) into the national laws and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 22 Sep 2016: The EU has endorsed IFRS 15 Revenue from Contracts with Customers (Regulation 2016/1905/EU). The objective of the new standard is to provide companies with clearer principles on how and when they should recognise revenue. The standard’s effective date is 1 January 2018. - Company law, auditing and accounting - News - Internal Market - European Commission
- 31 Aug 2016: A Regulatory Technical Standard on access to regulated information at Union level has been adopted and published: Regulation 2016/1437/EU - Company law, auditing and accounting - News - Internal Market - European Commission
curia.europa.eu – Jurisprudenta UE
- 21 Jun 2018: 90/2018 : 21 iunie 2018 - Hotărârea Curţii de Justiţie în cauza C-557/15 - curia.europa.euComisia/Malta
mediu și consumatori
By adopting a certain derogation regime allowing the capture of seven species of wild birds, Malta has failed to fulfil its obligations under EU law
- 21 Jun 2018: 89/2018 : 21 iunie 2018 - Concluziile avocatului general în cauzele conexe C-391/16, C-77/17 et C-78/17 - curia.europa.euM
spațiu de libertate, securitate și justiție
According to Advocate General Wathelet, the provisions of the Qualification Directive allowing a Member State to refuse or to revoke refugee status are compatible with EU law
- 19 Jun 2018: 88/2018 : 19 iunie 2018 - Hotărârea Curţii de Justiţie în cauza C-181/16 - curia.europa.euGnandi
justiție și afaceri interne
Member States are entitled to adopt a return decision as soon as an application for international protection is rejected, provided that the return procedure is suspended pending the outcome of an appeal against that rejection
- 19 Jun 2018: 87/2018 : 19 iunie 2018 - Hotărârea Tribunalului în cauza T-86/17 - curia.europa.euLe Pen/Parlamentul
The General Court confirms the decision of the European Parliament to recover from Marine Le Pen MEP almost €300 000 for the employment of a parliamentary assistant, on the ground that she did not prove the effectiveness of that assistant’s work
- 19 Jun 2018: 86/2018 : 19 iunie 2018 - Hotărârea Curţii de Justiţie în cauza C-15/16 - curia.europa.euBaumeister
Informaţiile care se regăsesc în dosarul unei autorităţi de supraveghere financiară nu sunt în mod necesar confidenţiale
ifrs.org – News
oecd.org – Centre for Tax Policy and Administration
- 21 Jun 2018: OECD releases new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under BEPS Actions 8-10 - OECD.org - Centre for Tax Policy and Administration
Today, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method under BEPS Action 10.
- 19 Jun 2018: OECD and ATAF continue to strengthen tax co-operation in Africa - OECD.org - Centre for Tax Policy and Administration
Today, the OECD and the African Tax Administration Forum (ATAF) signed a renewal of their Memorandum of Understanding (MoU) until June 2023, agreeing to continue to work together to improve tax systems in Africa. The MoU sets their co-operation towards the achievement of the common objective of promoting fair and efficient tax systems and administrations in Africa.
- 18 Jun 2018: OECD and IGF invite comments on a draft toolkit that will help developing countries to identify and cost potential behavioural responses by mining investors to tax incentives - OECD.org - Centre for Tax Policy and Administration
This draft toolkit has been prepared by the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), under a programme of co-operation with the OECD, to help governments anticipate and limit the cost of mining tax incentives. It is part of wider efforts to address some of the challenges developing countries are facing in raising revenue from their mining sectors.
- 13 Jun 2018: OECD launches programme in Ouagadougou to support Burkina Faso in implementing new international tax standards - OECD.org - Centre for Tax Policy and Administration
Today, in Ouagadougou, an OECD delegation met the Minister of Economy, Finance and Development of Burkina Faso, Mrs. Hadizatou Rosine Coulibaly, to discuss the progress made in the implementation of new international tax standards.
- 13 Jun 2018: Reshaping the Personal Income Tax in Slovenia - OECD.org - Centre for Tax Policy and Administration
This report presents a tax reform package that prepares Slovenia for the ageing of its population. Slovenia faces a window of opportunity for a comprehensive tax reform that rebalances the tax mix away from employee social security contributions (SSCs) towards the personal income tax (PIT).
accaglobal.com – the Global Body for Professional Accountants
iasplus.com – Global Accounting News
- 20 Jun 2018: IFRS Foundation issues illustrative examples in XBRL for the IFRS Taxonomy 2018 - IAS Plus — IFRS, global financial reporting and accounting resources
The IFRS Foundation has published the IFRS Taxonomy Illustrative Examples 2018.
- 20 Jun 2018: 'An introduction to accounting for cryptocurrencies' - IAS Plus — IFRS, global financial reporting and accounting resources
Chartered Professional Accountants of Canada (CPA Canada) has published an introduction to accounting for cryptocurrencies under IFRS.
- 20 Jun 2018: FRC Lab report on blockchain - IAS Plus — IFRS, global financial reporting and accounting resources
A new report from the Financial Reporting Lab of the UK Financial Reporting Council (FRC) concludes that the growing use of blockchain means that those involved in corporate reporting processes need to consider its potential disruptive impact.
- 19 Jun 2018: IFRS Foundation Trustees propose tenure increases for Chair and Vice-Chair - IAS Plus — IFRS, global financial reporting and accounting resources
The Trustees of the IFRS Foundation have issued narrow-scope amendments to the IFRS Foundation Constitution that will increase the maximum tenure of the Trustees’ Chair and Vice-Chair.
- 18 Jun 2018: ASBJ proposes adopting IFRS 16 unmodified as JMIS - IAS Plus — IFRS, global financial reporting and accounting resources
The Accounting Standards Board of Japan (ASBJ) has issued proposed amendments to ‘Japan’s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications'.
tax-news.com – Global Tax News
ibfd.org – Tax News Service Headlines
- 21 Jun 2018: EFTA; Philippines - Tax News Service Headlines
FTA between EFTA and Philippines – update on implementation
- 21 Jun 2018: European Union; United Kingdom - Tax News Service Headlines
Brexit: agreement between European Union and United Kingdom regarding indirect taxes and administrative cooperation procedures
- 21 Jun 2018: Aruba - Tax News Service Headlines
Crisis measures laid down by law
- 21 Jun 2018: France; Germany - Tax News Service Headlines
Treaty between France and Germany – tax on network enterprises not covered
- 21 Jun 2018: Canada - Tax News Service Headlines
Parliament passes Budget Implementation Act, 2018, No. 1
efrag.org – European Financial Reporting Advisory Group
- 11 Jun 2018: EFRAG TEG meeting 13-14 June 2018 - EFRAG RSS Feed
EFRAG announces that it will hold its EFRAG TEG meeting on Wednesday 13 and Thursday 14 June 2018. To watch the webcast please register here.
- 5 Jun 2018: EFRAG Update May 2018 - EFRAG RSS Feed
The May 2018 edition of the EFRAG Update, summarising public technical discussions held and decisions taken during that month, has been published and can be downloaded below.
- 28 May 2018: EFRAG’s endorsement advice on amendments to IAS 19 - EFRAG RSS Feed
EFRAG has completed its due process regarding Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) and has submitted its Endorsement Advice Letter to the European Commission.
- 28 May 2018: EFRAG Board meeting 30 May 2018 - EFRAG RSS Feed
EFRAG announces that it will hold its EFRAG Board meeting on Wednesday 30 May 2018. To watch the webcast please register here.
- 25 May 2018: Symposium on different business models and consistent reporting - EFRAG RSS Feed
EFRAG and the OIC sponsor high-level panel discussion at the 41st EAA congress in Milan.